Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $244,500 and 9500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $245,200 and actual direct labor-hours were 6200. The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.) D) $310,434 C) $160,022 B) $245,210 A) $159,588